ITAT, Delhi: Royalty Cannot be Endorsed to Providing Customized Research Advisory Services - (19 Apr 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal; Delhi has observed that customized research advisory services are not taxable under the head Royalty under the relevant treaty and the Income Tax Act, 1961.
Tags : INCOME TAX APPELLATE TRIBUNAL ROYALTY INCOME TAX ACT 1961 CUSTOMIZED RESEARCH ADVISORY SERVICES
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